Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies

Authors

  • Rusna Oktaviyani Kalbis Institute
  • Agus Munandar Kalbis Institute

DOI:

https://doi.org/10.21512/bbr.v8i3.3622

Keywords:

tax avoidance, solvency, sales growth, institutional ownership, profitability

Abstract

This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax avoidance with profitability as a moderating variable. The sample was real estate and property companies listed on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax avoidance.

Author Biographies

Rusna Oktaviyani, Kalbis Institute

Accounting Department, Faculty of Business

Agus Munandar, Kalbis Institute

Accounting Department, Faculty of Business

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Published

2017-11-30